Bachelor of Commerce (Post Diploma) Accounting Major
This program is designed for students seeking a rigorous, technically based business degree comparable in content to most Bachelor of Commerce degrees in Canada. Courses in all core business areas are required, including marketing, statistics, financial accounting, management accounting, finance, economics, information systems, strategic management, organization behaviour, and commercial law.
All students in the Bachelor of Commerce program will complete a common set of core courses in Years 1, 2, 3, and 4. The core courses are the same for the general Bachelor of Commerce degree and the six majors: Accounting, Business Technology Management, Finance, Human Resources Management, Indigenous Business, and Marketing.
The Bachelor of Commerce degree is offered by Athabasca University’s Faculty of Business. For more information, phone 1-800-468-6531 or email.
Accounting Major
The Bachelor of Commerce Accounting Major offers flexibility and generous transfer arrangements to meet professional accounting association requirements. Students focus on financial and management accounting, along with taxation, auditing, and accounting information systems.
For details about earning your CPA designation, visit the Chartered Professional Accountant page of the Faculty of Business website.
There are two routes to the Bachelor of Commerce (Post Diploma):
Planning your program
Our online program plans can assist you in selecting the courses needed to fulfill your program requirements.
Athabasca University has also developed program learning outcomes that describe the career options that may be available to you upon graduating.
Enrolment restriction
Students will not be accepted into the Bachelor of Commerce program if they have:
- a degree in administration, business, commerce or management;
- a degree with a major or concentration in administration, business, commerce, or management; or
- any equivalency programs from Athabasca University or another university.
Students are not permitted to obtain a second undergraduate degree in the same field or related field as their first undergraduate degree. Those students who hold an international undergraduate degree who wish to obtain a Canadian credential, or those students who wish to obtain another Bachelor’s degree in a major different than their first undergraduate degree, will be permitted in consultation with the Program Director and reviewed by the Office of the Registrar.
Regulations governing all Bachelor of Commerce students
Students complete the program regulations in effect at the time of their enrolment.
Students must have a weighted average of at least 1.7 (C-) across all courses taken at Athabasca University towards a Bachelor of Commerce degree in order to graduate.
Program structure
| Total credits in the program | 120 |
| Block transfer credit for two-year business diploma (excluding Ontario) | 60 |
| Block transfer credit for Ontario two-year business diploma | 45 |
| Required credits (Years 3 and 4) for two-year diploma | 30 |
| A minimum of 12 Business and Administrative Studies credits must be at the 400 level (including ADMN 405). | 12 |
| Residency requirement: A minimum of 30 credits must be obtained through Athabasca University in senior (300 or 400) level courses, including ADMN 405. | 30 |
| Graduation with Distinction or Great Distinction: At least 24 credits must be obtained through Athabasca University in order to be considered. | 24 |
| Maximum Prior Learning Assessment and Recognition (PLAR) credits | 9 |
| Block transfer credit for three-year business diploma | up to 66 |
| Accounting Major Core Course credits | 15 |
Years 1 and 2
AU-approved college diploma
Years 3 and 4
60 credits
Business-Field Diploma-Holder Route
Required courses
(30 credits for 2-year diploma and 3-year diploma)
| ACCT 355 – Cost Analysis | (3) |
| ADMN 417 – International Business Management | (3) |
| or | |
| ECON 401 – The Changing Global Economy | |
| CMIS 351 – Management Information Systems | (3) |
| FNCE/ECON 300 – Financial Economics | (3) |
| or | |
| FNCE 370 – Overview of Corporate Finance* | |
| *Must take FNCE 370 if pursuing further ACCT or FNCE courses. | |
| HRMT 386 – Introduction to Human Resources Management | (3) |
| MGSC 312 – Statistics for Business and Economics II | (3) |
| MGSC 368 – Introduction to Production and Operations Management | (3) |
| or | |
| MGSC 369 – Service Operations Management | |
| ORGB 364 – Organizational Behavior | (3) |
| ADMN 404 – Capstone I: Strategic Management | (3) |
| ADMN 405 – Capstone II: Application and Integration of Contemporary Business Topics** | (3) |
| **ADMN 405 must be taken with AU. Transfer credit will not be awarded. It should be taken as the last course in the program. |
Accounting Major Core courses
(15 credits)
| ACCT 351 – Intermediate Financial Accounting I | (3) |
| ACCT 352 – Intermediate Financial Accounting II | (3) |
| ACCT 460 – Principles of Auditing | (3) |
| TAXX 301 – Taxation I | (3) |
And one of the following:
| FNCE 371 – Applications in Corporate Finance | (3) |
| or | |
| FNCE 401 – Investments | |
| or | |
| FNCE 403 – Derivatives and Risk Management |
Accounting Major electives
(9 credits selected from the following)
| Any other senior (300/400) level Accounting (ACCT), Taxation (TAXX), or Finance (FNCE) courses, or CMIS 455. | (9) |
Other options
(6 credits)
| Senior (300/400) level Non "Business and Administrative Studies" credits* *PHIL 333 Professional Ethics or PHIL 337 Business Ethics is strongly recommended if not already taken within diploma. | (3) |
| or | |
| Senior (300/400) level "Business and Administrative Studies" credits | (3) |
Non Business-Field Diploma-Holder Route
The block transfer award for a diploma approved by AU is 30 credits. If you present courses equivalent to the following list, or another required course within the Bachelor of Commerce program with the diploma, the block transfer award may increase up to 60 credits. All diplomas presented must be approved for credit by Athabasca University. Students complete the following courses (30 credits) and the required and options courses in the Business-Field Diploma-Holder Route list.
Required courses
(30 credits)
| ACCT 250 – Accounting for Managers | (3) |
| or | |
| ACCT 253 – Introductory Financial Accounting* | |
| *Students who are planning to pursue a professional accounting designation or further courses in Finance are advised to take ACCT 253. | |
| ADMN 232 – Introduction to Management | (3) |
| or | |
| ADMN 201 – Introduction to Business Studies | |
| ADMN 233 – Writing in Organizations | (3) |
| CMIS 245 – Microcomputer Applications in Business (Windows) | (3) |
| COMM 243 – Interpersonal Communication | (3) |
| or | |
| COMM 277 – Group Communication | |
| ECON 247 – Microeconomics | (3) |
| ECON 248 – Macroeconomics | (3) |
| LGST 369 – Commercial Law | (3) |
| MGSC 301 – Statistics for Business and Economics I | (3) |
| MATH 244 – Business Mathematics | (3) |
| or | |
| MATH 260 – Calculus for Social Sciences and Economics** | |
| or | |
| MATH 265 – Introduction to Calculus | |
| or | |
| MATH 270 – Linear Algebra I | |
| **Recommended for students in the Finance major. |
NOTE: And the required and options courses in the Business-Field Diploma-Holder Route list.
Updated July 25, 2024 by Office of the Registrar (calendar@athabascau.ca)